26 USC § 6719 - Failure to register or reregister

---
identifier: "/us/usc/t26/s6719"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6719 - Failure to register or reregister"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6719"
section_name: "Failure to register or reregister"
chapter_number: 68
chapter_name: "ADDITIONS TO THE TAX, ADDITIONAL AMOUNTS, AND ASSESSABLE PENALTIES"
subchapter_number: "B"
subchapter_name: "Assessable Penalties"
part_number: "I"
part_name: "GENERAL PROVISIONS"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Added Pub. L. 108–357, title VIII, § 863(c)(1), Oct. 22, 2004, 118 Stat. 1620; amended Pub. L. 109–59, title XI, § 11164(b)(1), Aug. 10, 2005, 119 Stat. 1975.)"
---


# § 6719. Failure to register or reregister

**(a)** **Failure to register or reregister** Every person who is required to register or reregister under section 4101 and fails to do so shall pay a penalty in addition to the tax (if any).

**(b)** **Amount of penalty** The amount of the penalty under subsection (a) shall be—

**(1)** $10,000 for each initial failure to register or reregister, and

**(2)** $1,000 for each day thereafter such person fails to register or reregister.

**(c)** **Reasonable cause exception** No penalty shall be imposed under this section with respect to any failure if it is shown that such failure is due to reasonable cause.

---

**Source Credit**: (Added Pub. L. 108–357, title VIII, § 863(c)(1), Oct. 22, 2004, 118 Stat. 1620; amended Pub. L. 109–59, title XI, § 11164(b)(1), Aug. 10, 2005, 119 Stat. 1975.)

## Editorial Notes

### Amendments

2005—, inserted “or reregister” after “register” in section catchline.

Subsecs. (a), (b). , (B), inserted “or reregister” after “register” wherever appearing.

## Statutory Notes and Related Subsidiaries

### Effective Date of 2005 Amendment

Amendment by  applicable to actions, or failures to act, after , see , set out as a note under .

### Effective Date

> “The amendments made by this section [enacting this section and
> 
> and amending sections 7232 and 7272 of this title] shall apply to penalties imposed after
> 
> .”

, , , provided that: